Non-published German Patent Application No. 44 19 844 describes an acceleration sensor that is composed of three layers. The first layer serves as a support plate (substrate board) on which a second, insulating layer is applied. Applied to the second insulating layer is a third layer, out of which the movable element of the acceleration sensor is configured. Electrical leads are arranged on the top side of the third layer. The movable part is isolated from other regions of the third layer by dielectric isolation trenches. The acceleration sensor is patterned (configured) out of silicon.